Conversion factors

Rules set by the Chicago Board of trade for determining the invoice price of each acceptable deliverable Treasury issue against the Treasury bond futures contract.

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Stated conversion price
At the time of issuance of a convertible security, the price the issuer effectively grants the security holder to purchase the common stock, equal to the par value of the convertible security divided by the conversion ratio.

Market conversion price
Also called conversion parity price, the price that an investor effectively pays for common stock by purchasing a convertible security and then exercising the conversion option. This price is equal to the market price of the convertible security divided by the conversion ratio.

Cash conversion cycle
The length of time between a firm's purchase of inventory and the receipt of cash from accounts receivable.

Conversion premium
The percentage by which the conversion price in a convertible security exceeds the prevailing common stock price at the time the convertible security is issued.

Conversion ratio
The number of shares of common stock that the security holder will receive from exercising the call option of a convertible security.

Conversion value
Also called parity value, the value of a convertible security if it is converted immediately.

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Adverse trustee

One who has a substantial, beneficial interest in the trust assets as well as the income or benefits derived from the trust. A trustee that is related to the creator by birth, marriage or in an employer/employee relationship.


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